Publications
Detailed Information
BSC 성과보고서: 현행 재무보고서의 새로운 대안 : Balanced Scorecard Performance Reporting as an Alternative Way of Financial Reporting
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 정혜영 | - |
dc.date.accessioned | 2010-01-26T02:15:16Z | - |
dc.date.available | 2010-01-26T02:15:16Z | - |
dc.date.issued | 2002-09 | - |
dc.identifier.citation | 경영논집, Vol.36 No.2/3, pp. 665-694 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/44411 | - |
dc.description.abstract | Academic and practicing accountants have concerned that financial statements have lost a
significant portion of their relevance to investors for valuation purposes. Blair and Wallman (2001) show that, for the last ten years, the explanatory power of financial accounting information for market equity values has decreased by at least 20%. My statistical tests utilizing data from the Korea Stock Exchange also favor the similar claim. In the meanwhile, many researchers (for example, Lev 2001) have addressed that it will be hard to find ways of improving financial reporting without disclosing information about unrecorded intangibles. This paper suggests standard-setters adopt the Balanced Scorecard (henceforth BSC) performance reporting as an alternative of current financial reporting. The BSC, as Kaplan and Norton (1992) has advocated, complements financial measures of past performance with measures of three drivers of future performance— customer, internal business process, and learning and growth, which provide valuable information about the unrecorded intangibles. As a performance reporting system, the BSC may lead to confusion, conflict, and lack of focus because of non-existence of a clear linkage between unrecorded intangibles and expected future performance. However, even a verbal explanation about what the business has accomplished in improving its key success factors would be a great role of complementing the traditional financial statements. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영연구소 | - |
dc.title | BSC 성과보고서: 현행 재무보고서의 새로운 대안 | - |
dc.title.alternative | Balanced Scorecard Performance Reporting as an Alternative Way of Financial Reporting | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Chung, Hay Y. | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 694 | - |
dc.citation.number | 2/3 | - |
dc.citation.pages | 665-694 | - |
dc.citation.startpage | 665 | - |
dc.citation.volume | 36 | - |
- Appears in Collections:
- Files in This Item:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.